Ryczałt od najmu prywatnego: 8,5% do 100 000 zł, 12,5% powyżej, małżonkowie i zaliczki
Estimates only, not financial advice. What you type stays on your device. Checked against sources on 17 Oct 2026.Najem prywatny rozlicza się wyłącznie ryczałtem: 8,5% przychodu do 100 000 zł rocznie i 12,5% od nadwyżki, bez odliczania kosztów. Małżonkowie ze wspólnością majątkową płacą każdy od połowy, chyba że złożą oświadczenie o rozliczaniu całości przez jedno z nich. Kalkulator pokazuje podatek roczny, kwotę po podatku i każdą zaliczkę miesięczną lub kwartalną.
2026 · Rates and rules read from the sources listed on this page (the earliest on 17 Oct 2026); they may have changed since.
Enter your figures. The result updates as you type.
Read the result and the breakdown below it.
Share the link or embed the calculator.
This calculator works out the lump-sum tax (ryczałt od przychodów ewidencjonowanych) on rent from a flat or house you let privately, outside a business.
The rates. Since 2023 private rental income can only be taxed by ryczałt (art. 2 ust. 1a of the ryczałt act). The tax is 8.5% of the revenue up to 100,000 zł in the year and 12.5% of the part above (art. 12 ust. 1 pkt 4). No costs are deducted: repairs, furniture and depreciation do not lower the tax (art. 12 ust. 2).
Spouses and co-owners. Each co-owner taxes his or her share; without proof otherwise the shares are equal (art. 12 ust. 5). Spouses with joint property each tax half, so each has their own 100,000 zł at 8.5%. They can instead declare that one of them taxes everything, by the 20th of the month after the first rent of the year (art. 12 ust. 6-7). Above 100,000 zł a year splitting is cheaper: on 120,000 zł one person pays 11,000 zł, two halves pay 10,200 zł together.
The rest of the article, and all 6 questions about Podatek od Najmu Calculator 2026 (Poland), are on the Podatek od Najmu Calculator 2026 (Poland) page.
Private rental income is taxed by ryczałt at 8.5% of the rent received up to 100,000 zł a year and 12.5% of the excess. Costs are not deducted. Letting a flat for 3,500 zł a month all year gives 42,000 zł of revenue and 3,570 zł of tax.
Yes. Spouses with joint property each tax half of the rent, so each has their own 100,000 zł at 8.5%. On 120,000 zł of rent that saves 800 zł against one person paying. They may instead declare that one spouse taxes everything, by the 20th of the month after the first rent.
Only on the part of your own rental revenue above 100,000 zł in a calendar year. The month you cross the threshold, the payment mixes both rates: the tax on everything so far, less what you already paid, is due for that month.
No. Ryczałt is charged on revenue without any costs, so repairs, furniture, community charges you pay yourself and depreciation do not reduce the tax. Only a few specific deductions listed in art. 11 of the ryczałt act can lower the revenue.
Rates and rules change; check the source before you rely on a figure.
Still stuck? Ask about Podatek od Najmu Calculator 2026 (Poland) and anybody who knows can answer. No account needed.
Same job, other tools: Kalkulator ryczałtu 2026 – Ryczałt od przychodów 2026: stawki od 2% do 17%, ZUS i składka zdrowotna, netto na rękę · California Income Tax Calculator – California salary after federal tax, state tax at 1% to 12.3%, SDI and FICA · New York Paycheck Calculator – New York take-home per paycheck, with New York City or Yonkers tax if you live there · Alberta Income Tax Calculator – Alberta take-home pay for 2026 with the 8% bracket and the $22,769 personal amount · BC Income Tax Calculator – British Columbia take-home pay for 2026 at the new 5.6% lowest rate, with CPP and EI.
More for Poland: all 15 Poland calculators.